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Endowment Funds

Bricker Graydon LLP

[Webinar] How the One Big, Beautiful Bill and the Ohio Biennial Budget Bill Will Impact Higher Education Institutions - July 28th,...

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INCLUDING ACADEMIC PROGRAMS, STUDENT LOANS AND FINANCIAL AID, REPORTING REQUIREMENTS, ENDOWMENTS, AND ON-LINE LEARNING - Join us for an essential deep dive into the sweeping changes introduced by the “One Big Beautiful...more

Foley & Lardner LLP

Changes to the College and University Endowment Tax

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Share on Twitter Share by Email Share Back to top The One Big Beautiful Bill Act (OBBBA) modifies the excise tax on net investment income of private colleges and universities under Internal Revenue Code (IRC) Section 4968....more

Goodwin

Tax-Exempt Organizations and the OBBBA: Legal Analysis, Compliance Risks, and Planning Strategies

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The Opportunity, Balance, and Better Budget Act (OBBBA), formerly known as the One Big Beautiful Bill Act, enacted on July 4, 2025, introduces the most significant changes to the tax landscape for tax-exempt organizations...more

Fox Rothschild LLP

Nonprofits and Donors Face New Tax Rules as Congress Passes Landmark Bill

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Congress has officially passed the One Big Beautiful Bill Act, a sprawling piece of tax legislation with major implications for nonprofit organizations and their supporters. While some of the most controversial proposals were...more

Parker Poe Adams & Bernstein LLP

How Federal Tax Legislation Impacts Higher Education Institutions

A sweeping new federal domestic policy bill signed into law by President Donald Trump on July 4 has serious impacts for higher education institutions related to Pell Grant eligibility, federal student loan policies, and...more

Ropes & Gray LLP

Congress Passes Final Tax Package: Key Provisions for Tax-Exempt Organizations

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On July 3, the House of Representatives approved “The One Big Beautiful Bill Act” as approved two days earlier by the Senate. The final version of the bill contains several provisions relevant to tax-exempt organizations. The...more

Awatif Mohammad Shoqi Advocates & Legal...

Inheritance Law And The Disposal Of Assets In The UAE

Inheritance is a very important aspect of family law. It is the branch of law that ensures welfare of family members and the continuity of the family unit after the death of an individual. Inheritance law in the UAE includes...more

Ropes & Gray LLP

Senate Tax Package Includes Major Changes to Endowment and Executive Compensation Excise Taxes

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On July 1, the Senate approved its version of “The One Big Beautiful Bill Act,” containing several provisions relevant to tax-exempt organizations. Importantly, certain proposed amendments contained in draft legislation...more

ArentFox Schiff

An Unprecedented Semester: Higher Education Faces Challenges From Washington

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Running a college has never been an easy job. But as this academic year draws to a close, higher education is experiencing new challenges with potential long-lasting impacts....more

McGuireWoods LLP

One Big Beautiful Bill Act Provision Would Modify “Endowment Tax” Paid by Certain Private Colleges and Universities

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The One Big Beautiful Bill Act (OBBBA), as passed by the House of Representatives on May 22, 2025, contains a provision that would modify the excise tax paid by certain private colleges and universities on net investment...more

McCarter & English, LLP

House Tax Bill Provides Significant New Funding Sources for Private Elementary and Secondary Education

President Trump’s “One Big Beautiful Bill” (OBBBA) was narrowly passed in the House in May, and while there are many important aspects of the bill, there are provisions that may affect secondary and post-secondary...more

Cadwalader, Wickersham & Taft LLP

House Republicans to Large Endowments: “Ask Not What …”

Under the House’s current draft budget bill, which was released on May 15, 2025, the 1.4% excise tax on private universities’ net investment income would increase up to 21%, effectively negating one of the main benefits of...more

Fox Rothschild LLP

One Big Beautiful Bill: What It Means to Nonprofits

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President Trump’s proposed One Big Beautiful Bill, which the House of Representatives passed last week, contains several provisions applicable to nonprofit organizations and their donors. While the Senate could still revise...more

Kelley Drye & Warren LLP

One Big Beautiful Bill Act

On May 22, 2025, the House of Representatives passed the ​“One Big Beautiful Bill Act” (the ​“Bill”) by a one vote margin. Set forth below is a summary description of some of the provisions of the Bill....more

Cadwalader, Wickersham & Taft LLP

Is Cash King? April 2025 - Yale Eyes Secondaries Sale: Who’s Next?

Right after Patrick Calves wrote about “continued momentum in the secondaries market, supported by both cyclical and structural tailwinds” in last week’s FFF, Yale University’s plans to sell up to $6 billion is dominating...more

Faegre Drinker Biddle & Reath LLP

Montana Allows Donor Standing for Endowment Violations, While Similar Efforts Are Pending in Oklahoma

Montana Allows Donor Standing for Endowment Violations - On April 17, 2025, Montana’s governor signed Senate Bill 134 — the Safeguarding Endowment Gifts Act — which took effect immediately and amends Montana’s version of...more

Jenner & Block

Client Alert: Proposed Changes to Higher Education Financial and Tax Policy: What Colleges and Universities Need to Know

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Both Congress and the White House have sought to introduce new financial restrictions for institutions of higher education, building on efforts made during President Trump’s first term. These proposed restrictions include...more

Faegre Drinker Biddle & Reath LLP

Georgia and Kentucky Allow Donor Standing for Endowment Violations, While Similar Efforts Are Pending in Ohio and Vermont

Georgia and Kentucky Allow Donor Standing for Endowment Violations - On April 9, 2024, Kentucky’s governor signed Senate Bill 70, which will take effect on July 15, 2024, and will amend Kentucky’s version of the Uniform...more

Partridge Snow & Hahn LLP

Massachusetts and Rhode Island Charities: Unlocking Restricted Funds

For many charitable institutions, accepting gifts subject to certain donor-imposed restrictions is in the normal course of business. While these restricted funds are quite common, their usefulness can occasionally become...more

Bowditch & Dewey

Modifying or Lifting Charitable Fund Restrictions

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Restricted funds are monies donated or bequeathed to a charity or non-profit organization such as a museum that come with limitations imposed by the donor on the investment, management or use of the funds. Examples include a...more

Faegre Drinker Biddle & Reath LLP

Missouri Court Allows University to Reclassify Restricted Endowment Funds Under UPMIFA

Earlier this month, a Missouri state court allowed Webster University to reclassify various donor-restricted endowment funds as unrestricted endowment funds so the funds could be held as collateral to help Webster meet a 75%...more

Holland & Knight LLP

Congressional Scrutiny of Colleges and Universities: What to Expect in 2024

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Following the Oct. 7, 2023, Hamas terror attacks against Israeli civilians and subsequent Israel response in Gaza, demonstrations took place on college campuses and elsewhere across the United States. While some of these...more

Rivkin Radler LLP

Activities Contrary to Public Policy – Revoking the Tax Exempt Status of Universities

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It appears that many of the country’s colleges and universities believe they have not already contributed enough to the decline of American education and to the erosion of our society, generally. These institutions of...more

Faegre Drinker Biddle & Reath LLP

Kansas Allows Donor Standing Under UPMIFA, But Similar Effort Falls Short in Ohio for Now

Kansas Allows Donor Standing Under UPMIFA - Kansas’ Donor Intent Protection Act took effect this summer on July 1, 2023, amending Kansas’ version of the Uniform Prudent Management of Institutional Funds Act (UPMIFA,...more

Lippes Mathias LLP

Climate Week NYC 2023: Key Takeaways and Insights on What’s to Come

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Each year during the regular session of the United Nations (U.N.) General Assembly, the Climate Group—an international nonprofit that works to address climate change with government leaders and businesses—hosts Climate Week...more

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